(Test Bank)Principles of Auditing and Other Assurance Services 20th Edition TBChap003

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1、Chapter03ProfessionalEthics True/FalseQuestions 1.TheRulesportionoftheAICPACodeofProfessionalConductmustbefollowedbyonlythosemembersinprivatepractice.  True    False 2.TheAICPACodeofProfessionalConductderivesitsauthorityfromtheBylawsoftheAICPA.  True    False 3.An

2、immaterialloanfromtheCPAtoanofficerofaclientimpairstheindependenceoftheCPA.  True    False 4.FinancialinterestsofaCPA'snondependentchildrenareattributeddirectlytotheCPA.  True    False 3-66Copyright©2016McGraw-HillEducation.Allrightsreserved.Noreproductionordistri

3、butionwithoutthepriorwrittenconsentofMcGraw-HillEducation.5.StatementsonAccountingandReviewServicesareenforceableundertheAICPACodeofProfessionalConduct.  True    False 6.CPAsmaynotadvertiseastoanyspecialexpertiseotherthaninaccounting,auditing,andtax.  True    Fals

4、e 7.ACPAmayreceiveacommissionforrecommendingaparticularcomputersystemtoanauditclient.  True    False 8.ThecommunicationsbetweenCPAsandtheirclientsareprivilegedunderfederallaw.  True    False 9.CPAscanadvertisethefeesonlyfortheirnonattestservices.  True    False 10

5、.TheAmericanInstituteofCertifiedPublicAccountantshasbeentheprimarysourceforethicalrulesforinternalauditors.  True    False  MultipleChoiceQuestions 3-66Copyright©2016McGraw-HillEducation.Allrightsreserved.Noreproductionordistributionwithoutthepriorwrittenconsentof

6、McGraw-HillEducation.11.ABCCompanyisauditedbythePhoenixofficeofWillinghamCPAs.Whichofthefollowingindividualswouldbeleastlikelytobeconsidereda"coveredmember"bytheindependencestandard?  A. Staffassistantontheaudit.B. AnauditpartnerintheEloioffice.C. AtaxpartnerinPho

7、enixwhoperformsnoattestservicesforABCCompanyorforanyotherclients.D. ThepartnerinchargeofWillinghamCPAs(shedoesnoworkontheABCCompanyAudit). 12.WhichofthefollowingstatementsistruewithrespecttothePCAOBandSEC'sconceptofindependencewhenanauditorbothpreparesfinancialsta

8、tementsandauditsthosefinancialstatementsforaclient?  A. Theauditorisnotindependent.B. Theauditorisindependentifheorsheisabletomaintainalevelofprofession